The following expenditures were submitted to the federal Medicare program for partial reimbursement by administrators at three Philadelphia hospitals. The list appeared in the Philadelphia Inquirer, and comes from a series of audit reports, completed in 1994 by the Department of Health and Human Services, of 21 randomly selected hospitals throughout the country. The report found $50 million in expenditures that "were not related to patient care" and thus had been improperly charged to Medicare.

Thomas Jefferson University Hospital

• $46,354 for the president's housing allowance
• $45,441 for a corporate triathalon
• $27,209 for executive automobile allowances
• $23,584 for local meals and luncheons
• $14,743 for renovation of a physician's office
• $10,082 for insurance on fine art and the former president's automobile
• $1,061 for plant rentals for a cocktail reception
• $602 for seventy small desk clocks
• $466 for twenty-four 10-karat-gold-filled pen and pencil sets

Medical College of Pennsylvania

• $10,215 for clocks, watches, bowls, and other gifts for employees and friends of the hospital
• $7,230 for paperweights given to employees and friends of the hospital on Founder's Day
• $4,697 for sponsorship of a bike race
• $3,613 for retreats at a local hotel
• $2,588 for flowers and fruit baskets for employees and friends of the hospital
• $2,433 for a trip to Italy to inspect a sculpture
• $1,581 for an employee holiday party
• $for a golf and tennis outing
• $798 for coffee service at holiday and Secretary's Day luncheons

Moss Rehabilitation Hospital

• $3,524 for holiday gifts to physicians
• $2,386 for entertainment and cocktails at an open house
• $1,833 for gifts to physicians who had referred patients to Moss
• $325 for imprinted mugs and sunglasses
• $263 for musical statues
• $140 for an executive to have his car washed
• $67 for the vice president's lunch on a Saturday when he worked

†